Property tax and land tax?

Property tax is a tax levied on housing according to house price or rental income. Also known as the housing tax. [1] Property tax is an ancient tax widely levied by Chinese and foreign governments. In medieval Europe, property tax (four taxes) became an important means for feudal monarchs to collect money, with various names, such as "window tax", "stove tax" and "chimney tax". Most of these property taxes are based on some external signs of houses to determine the burden. The original property tax was "cloth" mentioned in China's ancient book Zhou Li. The shelf tax in the Tang Dynasty and the house donation in the Qing Dynasty and the Republic of China are all property taxes. Taxation on houses has existed in China since ancient times. Periodic "sharing money", indirect taxes in the Tang Dynasty, "sharing money" in the early Qing Dynasty and "donating houses" in the late Qing Dynasty and the Republic of China are all taxes levied on houses. After the founding of People's Republic of China (PRC), the "Principles for the Implementation of National Tax Administration" promulgated by the State Council 1950 in June stipulated that property tax should be collected uniformly throughout the country. In June of the same year, property tax and real estate tax were merged into real estate tax. 195 1 On August 8th, the State Council promulgated the Provisional Regulations on Urban Property Tax. 1973 simplify the tax system, and the urban real estate tax paid by enterprises in industrial and commercial tax will be merged into industrial and commercial tax. Only individuals who own real estate, foreigners and real estate management departments continue to levy urban real estate tax. 1984 10 state-owned enterprises decided to resume the collection of urban real estate tax on enterprises when they implemented the second step of tax reform from profit to tax and industrial and commercial tax system nationwide. At the same time, in view of the fact that China's land is state-owned and users have no land property rights, urban real estate tax is divided into property tax and land use tax. 1September 5, 986, the State Council issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which was decided to come into force on June 30 of that year. Urban real estate tax is still levied on foreign-invested enterprises, foreign enterprises and foreigners who own state-owned real estate in China. The US property tax rate is about 0.8%-3%. All property owned or occupied by government departments, educational institutions, etc. Completely tax-free. States in the United States have different ways of tax exemption for self-occupied houses. California grants a fixed tax exemption for the taxable value of property. Some States give a certain percentage of tax exemption according to the taxable value of the property, such as Massachusetts giving 20% and Indiana giving 4%. This tax-free item is the largest. Tax characteristics 1. Property tax is a special property tax in property tax, and its tax object is only housing; Related comics ii. The scope of collection is limited to urban operating houses; 3. Differentiate the ways of housing management and use, and stipulate the way of taxation. For self-occupied houses, it is levied according to the taxable residual value of real estate, and for rented houses, it is taxed according to rental income. Note that the house is different from the rent, and the price charged by the pawnshop is also different from the rent. Therefore, it should not be recognized as a rental behavior, but should be calculated and paid according to the residual value of the property. Therefore, the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Issues Related to Property Tax and Urban Land Use Tax (Caishui [2009]128) clearly stipulates that the mortgagee shall pay the property tax according to the residual value of the property, and the tax rate is 1.2%. Land tax takes land as the object of taxation, and collects land area, grade, price, income or value-added in the form of money or in kind. Referred to as "local tax". Including taxes on rural land and urban land. Scope of Land Use Tax and Taxpayer Except agricultural land, all land in People's Republic of China (PRC) belongs to the scope of land use tax. Taxpayers of land use tax are units and individuals who have the right to use land within the scope of land use tax collection in China. Tax basis and tax rate of land use tax Land use tax is based on the taxable land area actually occupied by taxpayers, and is calculated and levied according to the prescribed tax amount. Land use tax adopts a fixed rate. Taking each square meter as the tax unit, the differential tax amount is determined according to large, medium and small cities, counties, towns, industrial and mining areas and rural areas. According to the tax law, the following land can be exempted from land use tax: land occupied by state organs, people's organizations and the army; The land occupied by the unit allocated by the state finance department; Land occupied by religious temples, parks and places of interest; Municipal construction, squares, green belts and other public land; Production land directly used for agriculture, forestry, animal husbandry and fishery; Approved land for reclamation, wasteland transformation, transportation, water conservancy facilities and other land. Editing paragraphs have the defects of low legislative level and lack of unified norms. The existing laws on land taxation are all administrative regulations promulgated by the State Council, and the specific implementation measures are formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government in light of local conditions. Several laws and regulations not only have a low legislative level, but also leave many gaps in content, which need to be filled by local governments. Although this is conducive to the combination of local conditions, too many gaps have caused inconsistency in the application of laws in various regions. In the early days of reform and opening up, this may be an expedient measure, but under the conditions of market economy, the disadvantages of inconsistent laws and regulations are increasingly exposed: on the one hand, the authority is poor and there is a lack of norms; On the other hand, it leads to poor development of the real estate market. Affect the healthy development of the real estate industry. Moreover, "Provisional Regulations on Farmland Occupation Tax" and "Provisional Regulations on Urban Land Use Tax" are the products of planned economy, and some of them can no longer meet the development requirements of market economy.